The trial balance of Whispering Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory $ 21,000; Purchases $ 179,000; Sales Revenue $ 230,000; Freight-in $6,000, Sales Discounts $4,200; Sales Returns and Allowances $4,800, Freight-Out $ 2,500: Purchase Discounts $3,900 and Purchase Returns and Allowances $3,400. The ending Inventory is $ 28,088. Inventory, September 1 2021 $ Purchases 179000 Less Net Purchases Add Freight-In 6000 Cost of goods purchased Cost of goods available for sale Inventory. August 31 2022 Cost of goods sold $